SDLTM09850 - SDLT - increased rates for non-resident transactions: Contents

  1. SDLTM09850A
    Introduction - section 75ZA and Sch 9A FA2003
  2. SDLTM09855
    Commencement and Transitional Rules - para 6 Sch 16 Finance (No.2) Bill 2021
  3. SDLTM09860
    Non-resident Transactions - para 2 Sch 9A FA03
  4. SDLTM09865
    Meaning of dwelling - para 20 Sch 9A FA03
  5. SDLTM09870
    Rates of SDLT which apply to non-resident transactions - s75ZA FA03
  6. SDLTM09870A
    Application of the temporary reduced rates of SDLT to non-resident transactions
  7. SDLTM09875
    Joint purchasers - para 2(1)(a) Sch 9A FA03
  8. SDLTM09880
    Non-resident in relation to a chargeable transaction: Individuals, basic rule - para 4 Sch 9A FA03
  9. SDLTM09885
    Spouses and civil partners of UK residents - para 12 Sch 9A FA03
  10. SDLTM09890
    Non-resident in relation to a chargeable transaction: Individuals, special cases - para 5 Sch 9A FA03
  11. SDLTM09895
    Non-resident in relation to a chargeable transaction:Crown employment - para 6 Sch 9A FA03
  12. SDLTM09900
    Non-resident in relation to a chargeable transaction: Companies - para 7 Sch 9A FA03
  13. SDLTM09905
    Non-resident in relation to a chargeable transaction: Companies, first condition - para 7(2) Sch 9A FA03
  14. SDLTM09910
    Non-resident in relation to a chargeable transaction: Companies, second condition - para 7(3) Sch 9A FA03
  15. SDLTM09915
    Non-resident in realtion to a chargeable transaction: Companies, second condition, non-UK control test - para 9 Sch 9A FA03
  16. SDLTM09920
    Non-resident in relation to a chargeable transaction: Companies, second condition, non-UK control test, general partners - para 9(7) Sch 9A FA03
  17. SDLTM09925
    Non-resident in relation to a chargeable transaction: Companies, second condition, non-UK control test, attribution of rights and powers - para 10 Sch 9A FA03
  18. SDLTM09930
    Non-resident in relation to a chargeable transaction: Companies, second condition, excluded companies - para 11 Sch 9A FA03
  19. SDLTM09935
    Non-resident in relation to a chargeable transaction: Companies, second condition, examples
  20. SDLTM09940
    Bare trusts acquiring new lease; and purchases by settlements where a beneficiary entitled to occupy, or to income from, dwelling - paras13 and 14 Sch 9A FA03
  21. SDLTM09945
    Co-ownership authorised contractual schemes - para 15 Sch 9A FA03
  22. SDLTM09950
    Alternative property finance - para 16 Sch 9A FA03
  23. SDLTM09955
    Completion of contract previously substantially performed - para 17 Sch 9A FA03
  24. SDLTM09960
    Completion and amendment of land transaction return where an individual becomes UK resident after return delivered - paras 18 and 19 Sch 9A FA03
  25. SDLTM09960A
    Completion and amendment of land transaction return where an individual becomes UK resident after return delivered - Effect of rules applying to spouses and civil partners of UK residents
  26. SDLTM09965
    Record keeping and evidence of presence in the UK